| Abstract [eng] |
The master's thesis analyzes the topic of the principle of legal certainty and certainty in tax law, analyzes the laws, rulings of the Supreme Administrative Court of Lithuania, the case law of the European Court of Justice, scientific literature and articles. The principle of legal certainty and legal certainty presupposes certain mandatory requirements for legal regulation: it must be clear and coherent, legal norms must be formulated precisely, and they must not be ambiguous. The connection of this principle with other principles and problems in the practice of Lithuanian courts is analyzed. This paper highlights the following main aspects of the principle of legal certainty and certainty: the principle of legitimate expectations, which is revealed in the scientific literature as a consequence of legal certainty and certainty, clarity of language, for taxpayers to clearly understand the content of tax obligations, enforcement sources and the invalidity of the law retroactively. The requirements for the tax administrator, its functions related to the principle of legal certainty and certainty established in the Law on Tax Administration (analysis of the law interpretation and consultation function) and the requirements for the legislator provided for in both the Constitution and the Legislative Law are analyzed. The principle of the primacy of content over form and its conflict with legal certainty and certainty are discussed. The last part examines the main issues in the Lithuanian legal system - non-compliance with the vacatio legis and abuse of the exceptions provided by law. |
